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MN SF2637

Bill

Status

Introduced

3/17/2025

Primary Sponsor

Grant Hauschild

Click for details

Origin

Senate

94th Legislature 2025-2026

AI Summary

  • Creates a tax credit for small businesses (fewer than 50 full-time employees) for advertising expenses in local newspapers and FCC-licensed local broadcast radio and television stations
  • Credit equals 80% of qualifying advertising expenses (up to $5,000) for tax year 2025, then 50% (up to $2,500) for tax years 2026-2028
  • Local newspapers must employ at least one full-time local journalist residing in the community, have no more than 750 employees with over half in Minnesota, and primarily cover Minnesota news and events
  • Unused credits may be carried forward for up to five succeeding taxable years
  • Credit expires January 1, 2029, effective for taxable years beginning after December 31, 2024

Legislative Description

Income and corporate franchise tax exemption for advertising expenses authorization

Last Action

Referred to Taxes

3/17/2025

Committee Referrals

Taxes3/17/2025

Full Bill Text

No bill text available